Minijob or part-time work?
Compare a Minijob with insured part-time work: estimated take-home pay, pension contributions and clearly limited employer-cost components.
Your monthly comparison
Important comparison note: Employer amounts include different items: the Minijob column includes flat-rate contributions and levies; the part-time column includes only regular employer social-insurance contributions. They are not directly comparable total employer costs.
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| Item | Minijob with pension contributions (standard case) | Minijob with valid pension exemption | Part-time / Midijob |
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Calculation details and limits
Important: Employer costs are partial estimates. The commercial Minijob excludes accident insurance. Part-time may also require U1/U2, insolvency levy, accident insurance and other costs that are not included. A Minijob employer's 13% flat health contribution does not itself provide the employee with health insurance cover. This model assumes the employer pays the 2% flat tax; other tax arrangements are not covered.
2026 model: regular Minijob gross pay up to €603 per month; Midijob from €603.01; regular insured part-time above €2,000. Assumes a commercial employer, statutory insurance and employer-paid 2% flat tax. It does not check working hours or minimum-wage compliance.
Minijob earnings limit in 2026: what this comparison covers
A Minijob with an earnings limit is marginal employment with regular expected average monthly earnings of no more than €603 in 2026. Over 12 equal months, this is €7,236. This tool does not check changing monthly earnings or special legal exceptions. Official Minijob rules.
Regular monthly earnings from €603.01 to €2,000 generally fall in the Midijob transition rangein 2026. Above this, the tool models standard insured part-time employment. German Pension Insurance: 2026 thresholds.
Model assumptions: Commercial Minijob, statutory health insurance and employer-paid 2% flat tax. Two pension options are displayed. An exemption only applies if it is actually valid. Multiple jobs, variable pay, one-off payments, private insurance and individual minimum-pension-contribution exceptions are not fully checked. The employer's 13% health contribution does not itself provide individual cover.
How to use this comparison
- Enter the regular expected monthly gross earnings for both options.
- Choose the correct tax and insurance details for the part-time option, including any confirmed child allowance factor.
- Compare estimated net amounts. Also review insurance, pension status, hours and your employment contract.
A simple example
At €603 Minijob gross pay the standard employee pension contribution in this model is €21.71. Estimated net pay is €581.29; with a valid pension exemption, it would be €603.00. The separate part-time option is recalculated using your chosen wage-tax and insurance details. This example is not a personal recommendation.
How many hours can you work in a Minijob?
At At the 2026 minimum wage of €13.90 per hour, €603 corresponds to approximately 43.38 hours per month. Actual hours depend on your hourly pay, regular earnings and contract. About 10 hours per week is only an illustration, not a fixed universal limit. You cannot enter or verify hourly pay or working hours in this tool. Minijob-Zentrale: minimum wage and hours.
Other differences to consider
A Minijob by itself does not automatically provide individual statutory health cover. Pension status can also differ. Compare more than net pay: look at insurance, working hours, paid holiday and any other jobs. Employment rights such as paid holiday generally also apply to Minijobs, depending on the employment terms.
Frequently asked questions about Minijobs and part-time work
What is a Minijob with an earnings limit?
Marginal employment with average regular monthly earnings generally limited to €603 in 2026. Special rules apply to variable monthly earnings; this calculator assumes equal amounts.
What if I earn more than €603?
Regular earnings from €603.01 generally enter the 2026 Midijob transition range up to €2,000. An isolated higher month does not automatically end Minijob status; special rules apply and are not calculated here.
How is a Minijob taxed?
This model assumes the employer pays a flat tax of 2%. Individual taxation or an employee-paid flat tax is not covered. The part-time column uses the individual wage-tax calculation.
Can I be exempt from pension contributions?
An exemption may be available under the applicable conditions; it is not automatic. Both scenarios are shown separately. Very low earnings may require extra checks for minimum pension contributions or exceptions.
Can I compare the employer costs directly?
No. Minijob amounts include selected flat-rate contributions and levies, while part-time amounts include only regular employer social-insurance contributions. Accident insurance and other costs are missing. Both figures are partial.
Official sources
Minijob-Zentrale: earnings limit · Minijob-Zentrale: contributions and tax · Minijob-Zentrale: pension insurance · German Pension Insurance: Midijob 2026 · Minijob-Zentrale: working hours and minimum wage
Indicative calculation. Not tax advice. Not a complete payslip or an assessment of your employment contract.